Florida Senate - 2026                        COMMITTEE AMENDMENT
       Bill No. SB 7046
       
       
       
       
       
       
                                Ì734878aÎ734878                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/02/2026           .                                
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       The Committee on Appropriations (Gaetz) recommended the
       following:
       
    1         Senate Amendment to Amendment (782234) 
    2  
    3         Delete lines 255 - 266
    4  and insert:
    5  granted on property deemed abandoned under s. 193.155(3)(a)6.,
    6  the taxpayer may not be assessed a penalty or interest. Back
    7  taxes shall apply only as follows:
    8         1. If the person who received the homestead exemption as a
    9  result of a clerical mistake or omission or on property deemed
   10  abandoned under s. 193.155(3)(a)6. voluntarily discloses to the
   11  property appraiser that he or she was not entitled to the
   12  homestead exemption before the property appraiser notifies the
   13  owner of the mistake or omission, no back taxes shall be due.
   14         2. If the person who received the homestead exemption as a
   15  result of a clerical mistake or omission or on property deemed
   16  abandoned under s. 193.155(3)(a)6. does not voluntarily